...determine if my program/Service is running under the System account?

function OnSystemAccount(): Boolean;
const
  cnMaxNameLen = 254;
var
  sName: string;
  dwNameLen: DWORD;
begin
  dwNameLen := cnMaxNameLen - 1;
  SetLength(sName, cnMaxNameLen);
  GetUserName(PChar(sName), dwNameLen);
  SetLength(sName, dwNameLen);
  if UpperCase(Trim(sName)) = 'SYSTEM' then Result := True 
  else 
    Result := False;
end;

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